Corporate Social Responsibility, Size and Tax Aggressiveness: An Empirical Analysis

Abstract

— Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but large companies in Indonesia often use CSR to reduce taxes. This study examines the relationship between corporate social responsibility (CSR), firm size and corporate tax aggressiveness. Researchers used samples from 11 public companies listed in LQ45 Indonesia for financial year 2013-2015. The results of multiple regression analysis show that there is no evidence for a significant relationship between corporate CSR activities and corporate tax aggressiveness, while the size of the company has an influence on corporate activities in con-ducting corporate tax aggressiveness.